his context, the overall shape of the profits and income should be allocated to species.accordance with the provisions of Accounting number 15 Revenue Gains, classified into the following groups :) Income (loss) from the sale of products (goods and services);) other operating income;) financial income;) other income.) Extraordinary income.related to the group, established by the Regulations (Standard) Accounting 3 Income Statement .
.3 Assessment of financial and economic condition of the enterprise
Modern business conditions require management decisions on the basis of their weighted evaluation.turns out one of the important characteristics of the financial condition of the company - its financial independence from external sources.this purpose the calculated ratio of financial independence autonomy raquo ; (KAVT) as the ratio of total equity to total balance: bus. 2010.=59146/106655=0.55bus. 2011.=53200/99278=0.53total amount shall not exceed the amount of their funding sources, ie critical KAVT=0.5. The higher the ratio, the better the financial position of the company.determine the financial stability coefficient calculated Financial Stability (CFS), which characterizes the ratio of own and borrowed funds: fc 2010.=59146/(0 +47509)=1.2fc 2011.=53200/(0 +46078)=1.2equity of borrowing indicates that the company has an adequate level of financial stability and relatively independent of external financial sources. Standard value CFS should be greater than 1, as in our case.in the analysis of sources of equity finance liveredzhu has index (Fl), which characterizes the dependence business from long-term liabilities and is defined as the ratio of long-term commitment to the sources of funds: 2010. =0/59146=02011.=0/53200=0important indicator of the Company's solvency ratio is a financial risk (Kfr). It is determined by dividing the amount of capital to capital companies: Fr. 2010.=(0 +47509)/106655=0.44Fr. 2011.=(0 +46078)/99278=0.462010, 0.44 currency units of funds accounts for each currency capital of the company, and in +2011 0.46.important indicator of liquidity is absolute liquidity ratio Kal, which characterizes the immediate readiness Enterprise eliminate short-term debt and is defined as the ratio of cash and short-term business investments to the amount of short-term (current) liabilities: 2010=(4762 +0)/47509=1.712011=(4022 +0)/46078=1.82010 and 2011 the value of Cal sufficient within 0.2 -: - 0.35, indicating that the external signs of solvency. Profitability of enterprises is characterized by the amount of income and the level of profitability. An essential element of the analysis is the study of the financial performance and trends of profit. unprofitable enterprise, we can conclude that there is no source of replenishment of own funds to conduct its normal business activities. Return - one of the main cost indicators of production efficiency, which characterizes the rate of return of assets and the extent of capital in the production process.
Odds of return - a system of indicators that characterize the company's ability to create the necessary profit in the process of business. Factors (indicators) profitability determine the overall effectiveness of used assets and invested capital. They can be calculated as coefficients and then presented as Tithe fraction or as indicators of profitability and then presented in the form of interest. Profitability index is calculated based on the balance (f.1) and report financial results (f.2) .. The basis of calculation of the profitability may be assigned different values ??of company profits: gross (marginal) profit, operating profit, profit before interest and income taxes (EBIT), earnings before taxes on income (EBT), net profit. Often to calculate profitability ratios used net income or profit before interest and income taxes. Profitability Analysis carried out by calculating such basic indicators (ratios):
Return on sales;
Return on assets;
Return on equity;
Return on investment;
Return activities;
Profitability.on sales is calculated as the ratio of net profit to net income from sales and characterizes the efficiency of enterprise sales..2010=3323/424037=7.8% .2011=2035/368102=5.5% on assets is calculated as the ratio of net profit to average assets and characterizes the efficiency of enterprise assets..2010=3323/3258900=10% .2011=2035/3258900=6.2% on equity is calculated as the ratio of net profit to the average cost of equity and efficiency characterizing the investment to Information Company..k.2010=3323/61100=15.4% .k.2011=2035/59145=13.4Profitability is calculated as the ratio of net income from the sale of goods (works, services) to the cost and characterizes the profitability of business enterprises from operating activities.2010=424037/360452=11.7% 2011=368102/305428=12%: The navdenyh above calculations, we ...
